No. 614 FTX 56-2017-69 Dated 25-10-17

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THE ASSAM GAZETTE

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EXTRAORDINARY

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PUBLISHED BY THE AUTHORITY

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No. 614 Dispur, Friday, 27th October, 2017, 5th Kartika, 1939 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

FINANCE (TAXATION) DEPARTMENT

NOTIFICATION No. 28

The 25th October, 2017

No. FTX. 56/2017/Pt-I/69 .- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification No. FTX.56/2017/15 dated 29th June, 2017 (Notification No.2-State Tax Rate) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No.336 dated the 29th June, 2017, namely:-

In the said notification,-

(A) in the Schedule,-

(i) against serial number 27, in column (3), for the words "other than put up in unit containers and bearing a registered brand name", the words, brackets and letters "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 suchTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 27, 2017 4656 brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;

(ii) against serial numbers 29 and 45, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "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]", shall be substituted;

(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, in column (3), for the words "other than those put up in unit container and bearing a registered brand name", the words, brackets and letters "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]", shall be substituted;

(iv) against serial number 101, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "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]", shall be substituted;

(v) against serial number 108, in column (3), for the words "other than put up in unit containers and bearing a registered brand name", the words, brackets and letters "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]", shall be substituted;

(vi) in S1. No. 102, for the entries in column (2) ,the entries "2301, 2302, 2308, 2309", shall be substituted;

(vii) after Sl. No. 102 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:-

(xii) in S1. No. 144, for the entry in column (3), the entry "Muddhas made of sarkandr Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles", shall be substituted;'

(B) in the Explanation, for clause (ii), the following shall be substituted, namely: -

"(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.

(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 15th May 2017 under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on the 15th May 2017 under any law for the time being in force in any other country.";

(C) after paragraph 2, the following Annexures shall be inserted, namely:–THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 27, 2017 4658

V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance (Taxation) Department.

Guwahati :- Printed and Published by the Dy. Director (P & S), Directorate of Printing & Stationery Assam, Guwahati-21. Extraordinary Gazette No. 1227 -100 + 10 - 27 - 10 - 2017.