NOTIFICATION NO. 1/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – UTGST RATE SCHEDULE FOR GOODS

NOTIFICATION NO. 1/2017-UNION TERRITORY TAX (RATE)DATED 28-6-2017

AS AMENDED BY, NOTIFICATION NO. 18/2017- UNION TERRITORY TAX (RATE), DATED 30-6-2017, CORRIGENDUM GSR 759(E), DATED 30-6-2017, CORRIGENDUM GSR 869(E), DATED 12-7-2017, CORRIGENDUM GSR 960(E), DATED 27-7-2017, NOTIFICATION NO. 19/2017-UNION TERRITORY TAX (RATE), DATED 18-8-2017, NOTIFICATION NO. 27/2017-UNION TERRITORY TAX (RATE), DATED 22-9-2017, NOTIFICATION NO. 34/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017, NOTIFICATION NO. 41/2017-UNION TERRITORY TAX (RATE), DATED 14-11-2017, NOTIFICATION NO. 6/2018-UNION TERRITORY TAX (RATE), DATED 25-1-2018 AND NOTIFICATION NO. 18/2018-UNION TERRITORY TAX (RATE), DATED 26-7-2018

In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the Union territory tax of—

(i) 2.5 per cent in respect of goods specified in Schedule I,
(ii) 6 per cent in respect of goods specified in Schedule II,
(iii) 9 per cent in respect of goods specified in Schedule III,
(iv) 14 per cent in respect of goods specified in Schedule IV,
(v) 1.5 per cent in respect of goods specified in Schedule V, and
(vi) 0.125 per cent in respect of goods specified in Schedule VI

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

SCHEDULE I – 2.5%

[See Schedule I given in Notification No. 1/2017- Integrated Tax (Rate), dated 28-6-2017]

SCHEDULE II – 6%

[See Schedule II given in Notification No. 1/2017- Integrated Tax (Rate), dated 28-6-2017]

SCHEDULE III – 9%

[See Schedule III given in Notification No. 1/2017- Integrated Tax (Rate), dated 28-6-2017]

SCHEDULE IV – 14%

[See Schedule IV given in Notification No. 1/2017- Integrated Tax (Rate), dated 28-6-2017]

SCHEDULE V – 1.5%

[See Schedule V given in Notification No. 1/2017- Integrated Tax (Rate), dated 28-6-2017]

SCHEDULE VI – 0.125%

[See Schedule VI given in Notification No. 1/2017- Integrated Tax (Rate), dated 28-6-2017]

Explanation.—For the purposes of this Schedule,—

(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
1[(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.
2[(b) The phrase “registered brand name” means,—
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May 2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]]
(iii) “Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of July, 2017.

1[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 or jurisdictional officer of Union Territory Tax, as the case may be 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:]

2[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional officer of Union Territory tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

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