IGST rate amendments: revised tariff entries and brand-name conditions change tax treatment, packaging rules, and forfeiture of brand rights. Amendment to the IGST rate notification revises tariff entries across multiple schedules by adding, omitting and substituting item descriptions and serial numbers, redefines 'brand name' and 'registered brand name' for rate treatment, and inserts an Annexure requiring an affidavit and unit container declaration where a packer voluntarily forgoes any actionable claim or enforceable right in a brand name.
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IGST rate amendments: revised tariff entries and brand-name conditions change tax treatment, packaging rules, and forfeiture of brand rights.
Amendment to the IGST rate notification revises tariff entries across multiple schedules by adding, omitting and substituting item descriptions and serial numbers, redefines "brand name" and "registered brand name" for rate treatment, and inserts an Annexure requiring an affidavit and unit container declaration where a packer voluntarily forgoes any actionable claim or enforceable right in a brand name.
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