Brand name actionable claim: voluntary forfeiture plus affidavit and unit-container marking prevents GST liability under notification. GST is chargeable on a brand name only where an actionable claim or enforceable right exists; GST will not apply if the person packing goods in unit containers voluntarily forgoes such claim or right. Relinquishment requires (a) filing an affidavit with the jurisdictional State tax commissioner affirming voluntary forfeiture and (b) printing on each unit container, in indelible ink in English and the local language, a statement that the packer has foregone the actionable claim or enforceable right. Departmental officers must accept reported affidavits and compliances.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Brand name actionable claim: voluntary forfeiture plus affidavit and unit-container marking prevents GST liability under notification.
GST is chargeable on a brand name only where an actionable claim or enforceable right exists; GST will not apply if the person packing goods in unit containers voluntarily forgoes such claim or right. Relinquishment requires (a) filing an affidavit with the jurisdictional State tax commissioner affirming voluntary forfeiture and (b) printing on each unit container, in indelible ink in English and the local language, a statement that the packer has foregone the actionable claim or enforceable right. Departmental officers must accept reported affidavits and compliances.
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