Uttar Pradesh Shasan Sansthagat Vitla, Kar Evam Nibandhan Anubhag -2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution. the Governor is pleased to order the publication of the following English translation of Government notification no. KA.NI.-2-1459/XI-9(47)/] 7-U.P.Act-1-2017-Order-(57)-2017 dated October 10, 2017 NOTIFICATION KA.NI.-2-1459/X1-9(47\/17- U.P.Act-1-2017-Order-(57)-2017 Lucknow:: Dated : October 10, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Uttar Pradesh Goods and Services Tax Act. 2017 (U.P.Act no.l of 2017), the Governor on the recommendations of the Council is pleased to make the following amendments in the notification no. KA.NI.-2-836/XI-9(47)/17- U.P.Act-1-2017-Order-(06) -2017 Dated: June 30. 2017, as amended from time to time namely:- AMENDMENT In the aforesaid notification.- (A)in Schedule 1-2.5%,-
(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 AN NEXURE]"™. shall be substituted;
(ii) afier serial no. 29 and the entries relating thereto. the following serial number and the entries shall be inserted. namely:- [24 - [9802 | Walnuts, whether or not shelled” :
(iii) after serial no. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- [ae (Be | Tamarind. dried | — seers oly ne — sce eee
(iv) after serial no. 100 and the entries relating thereto, the following serial number and the entries shall be inserted. namely:- “100A 72106 | Roasted Gram*; 7 al. —
(v) in serial 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-viled cake]” shall be omitted:
(vi) in serial 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 serial 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 sced oil cake” shall be substituted:
(viii) in serial no. 185. for the entry in column (3) the entry “Agarbatti, tobhan, dhoop batti, dhoop, sambhrani™ shall be substituted:
(ix) after serial no. 198 and the entries relating thereto, the following serial number and entries shall be inserted. namely:- [ “198A | doo. » Grass. leaf or reed or fibre products. including mats, pouches, | | | 4602 wallets”:
(x) in serial no. 200. in column (3) for the word “kites”, the words “Kites. Paper mache articles” shall be substituted:
| wo |
(xi) after serial no. 201 and the entries relating thereto. the following serial number and the entries shall be inserted, namely:- “201A [4907 | Duty Credit Scrips* :
(xii) after serial no. 219 and the entries relating thereto. the following serial numbers and the entries shall be inserted, namely:- [2194 [58or | : [ Corduroy (linieg ec | 390 /Sa0e | Saree fall” a Be | emsmmuccecee aes bier we os i.
(xili) after serial no. 257 and the entries relating thereto, the following serial number and the entries shall be inserted. namely:-
(xiv) after serial no. 259 and the entries relating thereto, the following serial number and the entries shall be inserted. namely:- ae | Worked corals other than articles of coral”:
(av) for serial no. 260 and the entries relating thereto. the following serial and entries shall be substituted, namely:- 260 | 9603 [other than | Broomsticks [other than ‘brooms consisting of twigs or other vegetable materials bound together, with or without handles}” 9603 10 00]
(xvi) after serial no. 263 and the entries relating thereto, the following serial number and the entries shall be inserted. namely:- mee “Any | Rosaries. prayer beads or Hawan samagri™ ;
chapter (B) in Schedule I1-6%.-
(i) in serial no. 15, in column (3) the word “walnuts,” shall be omitted:
(ii) in serial 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:
(ili) in serial 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” shal! be substituted:
(iv) in serial 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’ serial 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 ANNEX URE]” shall be substituted:
(vi) in serial no. 73, in column (3) for the word “agarbattis”, the words. “agarbattis, lobhan, dhoop batti, dhoop, sambhrani” shall be substituted:
(vii) after serial no. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- [ee ee | Rubber bands 09 7 TI i :
me - setmsane ~ es see ~ d
(viii) after serial no. 92 and the entries relating thereto, the following serial number and the entries shall be inserted. namely:- “9A | 44. 68. | Idols of wood. stone linctuding marble] and metals fother than 83 | those made of precious metals]”:
(ix) after serial no. 99 and the entries relating thereto, the following seria! number and the entries shall be inserted, namely:- [98 [His] Tableware and Kitchenware of wood*; > |
(x) in serial no. 128, in column (3) for the words “similar documents of title”, the words and brackets, “similar documents of litle|other than Duty Credit Scrips]” shall be substituted:
(xi) in serial 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 serial 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 serial no. 17! and the entries relating thereto, the following serial number and the entries shall be inserted. namely:- “I7IA 16501 | Textile caps“; |
(xiv) in serial no. 176, in column (3) after the words “Sand Jime bricks” the words “or Stone inlay work” shal! be inserted:
(xv) after serial no. 176 and the entries relating thereto. the following serial number and the entries shall be inserted. namely:- “176A | 6802 _ | Stes. stautettes.” pedestals: high or low reliefs. crosses, figures of animals. bowls. vases, cups, cachou boxes, writing | sets, ashtrays, paper weights. artificial fruit and foliage, etc.;
| other ornamental goods essentially of stone”:
(xvi) after serial no. 177 and the entries relating thereto, the following seria! numbers and the entries shall be inserted. namely:- (“177A | 69007 Pots, jars and similar articles of a kind used for the conveyance | and packing of goods of ceramic Le eh ea yo a it Te, aes | 177B | 6911 Tableware. kitchenware. other household articles and toilet | i articles, of porcelain or china 177C | 6912 “| Tableware. kitchenware. other household” articles and toilet articles. other than of porcelain or china 17D] 6913 | Statues and other ornamental articles) | Pare lle eae epee cao Sabah Ha a 5
(xvii) after serial no. [89 and the entries relating thereto, the following serial number and the entries shall be inserted. namely:- “189A 8306 ‘Bells. gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or | similar frames, of base metal: mirrors of base metal; metal | | | bidriware”;
(xviii) afler serial no. 195 and the entries relating thereto. the following serial number and the entries shall be inserted, nainely:- “1954 | 8424 | Nozses tor drip irrigation equipment or nozzles for sprinklers” tL
(xix) after serial no. 224 and the entries rclating thereto, the following serial number and the entries shall be inserted, namely:~ j y “224A [0404 _[ Cotton quills of sale value exceeding Rs. 1000 per piece” : |
(xx) after serial no. 231 and the entries relating thereto. the following serial number and the entries shal! be inserted. namely:- “231A | 9601 | Worked ivory, bone. tortoise shell, horn, antlers, mother of | pearl, and other animal carving material and articles of these materials. articles of coral (including articles obtained by moulding)”:
ae ROR ce gee co an ARNG AEE eee ee remy (C) in Schedule III-9%.-
(i) in serial 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 serial no. 1 #1. in column (3) for the words “Plastic Tarpaulin”. the words. “Plastic Tarpaulin. Medical grade sterile disposable gloves. Plastic raincoats” shall be substituted:
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(iii) after serial no. 123 and the entries relating thereto, the following serial number and the entries shall be inserted. hamely:- [123A “| 40 16 Rice rubber rolls for paddy de-husking machine” ; ees oe [| a - pe ee
(iv) Serial no. 140 and the entries thereof shall be omitted:
(v) in serial no. 157. in column (3). for the words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shal! be substituted:
(vi) in serial no. 172, in column (3). for the words, “of felt” the words and brackets. “of felt [other than textile caps|” shall be substituted:
(vii) Serial numbers 186 and 187 and the entries thereof shall be omitted:
(viii) Serial no. 304 and entries thercof shall be omitted:
(ix) in serial 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 serial 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 serial no. 438 for the entry in column (3) the entry, “Coir mattresses, cotton pillows and mattresses”, shall be substituted;
(xii) after serial no. 449 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- as lighters” : [toa [9613 ~ | Kitehen g ee ere (D) in Schedule-IV-14%,-
(i) in serial no. 9, in column (3) the words “ Custard powder” shall be omitted;
(ii) in serial no. 45, in column (3) for the words * plastic tarpaulins” the words “plastic tarpaulins, medical grade sterile disposable gloves. plastic raincoats” shall be substituted:
(tii) in serial 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 serial no. 70, in column (3) for the words * of Other calcareous stone” the words and brackets “ of Other calcareous stone jother 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 sione]™ shall be substituted:
(v) in serial no. 85. the words * ceramic pols, jars and similar articles of a kind used for the conveyance or packing of goods” shail be omitted:
(vi) Serial no. 87 and the entries thereof shall be omitted:
(vil) in serial 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) Serial no. 219 and entries thereof shall be omitted:
(ix) in serial 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 serial 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 serial no. 1 for the entry in column (3). the entry “Diamonds, industrial or nonindustrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds” shall be substituted:
(G) in the Explanation for clause (ii) the follow ing clause shall be substituted. namely: - “(i)(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 8 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 I5th May2017 under the Copyright Act, 1957(14 of 1957;
C- a brand registered as on the [Sth 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: - “ANNEXLRE 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 commissioner of State 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 cach 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.”.
2. This notification shall be deemed to have come into force with effect from the 22" day of September. 2017.
By Order, (Rajendra omar Tiwari) Apar Mukhya Sachiv