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
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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.
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.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.