TaxTMI 
TaxTMI 
Seeks to amend notification no. 1/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding gst rates.
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...., 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 ANNEXURE]", shall be substituted; ============= Document 1 MANIPUR सतà¥à¤¯à¤®à¥‡à¤µ जयते GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 398 Imphal, Tuesday, November 7, 2017 (Kartika 16, 1939) bool GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE SECTION (EXPENDITURE SECTION) Notification No. 24/2017-State Tax (Rate) Imphal, the 25th September, 2017 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 1/2017- State ....
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....3), the entry "Agarbatti, lobhan, dhoopbatti,dhoop, sambhrani", shall be substituted; (ix) after S. No. 198 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- "198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, pouches, wallets"; (x) in S. No. 200, in column (3), for the word "kites", the words "Kites, Faper mache articles",shall be substituted; (xi) after S. 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 S. No. 219 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- Scanned by CamScanner 3 "212A 5801 Corduroy fabrics 219B 5808 Saree fall"; (xiii) after S. No. 257 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "257A 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece"; (xiv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be insert....
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....d the entries shall be inserted, namely:- "92A 44, 68, Idols of wood, stone [including marble] and metals 83 [other than those made of precious metals]"; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "99A 4419 Tableware and Kitchenware of wood"; (x) in S. No. 128, in column (3), for the words "similar documents of title", the words and brackets, "similar documents of title [other than Duty Credit Scrips]", shall be substituted; Scanned by CamScanner 5 (xi) in S. 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 S. 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 S. No. 171 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "171A 6501....
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....other than Namkeens", the words and bracket, "Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens", shall be substituted; (ii) in S. No. 111, in column (3), for the words "Plastic Tarpaulin", the words, "Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats", shall be substituted; Scanned by CamScanner 7 (iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "123A 4016 Rice rubber rolls for paddy de-husking machine"; (iv) S. No. 140 and the entries thereof shall be omitted; (v) in S. No. 157, in column (3), for the words "Braille paper", the words "Braille paper, kites, Paper mache articles" shall be substituted; (vi) in S. No. 172, in column (3), for the words, "of felt", the words and brackets, "of felt [other than textile caps]", shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words "other than fire extinguishers, whether or not charged", the wor....
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....ndustrial 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 S. No. 1, for the entry in column (3), the entry, "Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds", shall be substituted; (G) 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 deregis....