Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates - 27/2017 - Central GST (CGST) Rate

GST rate amendments require brand-name classification and set an affidavit-based mechanism to voluntarily forgo enforceable brand rights.

The notification amends the Central GST rate schedule entries by substituting, inserting and omitting specific goods across multiple rate schedules and clarifies treatment for unit packed goods bearing brand names. It defines 'brand name' and 'registered brand name' and adds an Annexure requiring an affidavit to the jurisdictional commissioner and indelible labelling on each unit container when a packer voluntarily forgoes an actionable claim or enforceable right in a brand name.