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Registered No.-768/97

THE ASSAM GAZETTE

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EXTRAORDINARY

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PUBLISHED BY THE AUTHORITY

Ú— 614 ø√˙¬Û≈¬1, qSê¬ı±1, 27 ’À"√±¬ı1, 2017, 5 ﬂ¡±øÓ¬√, 1939 (˙ﬂ¡)

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

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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 such

THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 27, 2017

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:-

4656

THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 27, 2017

(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);

any other country.";

4657