Brand name rules expand exceptions for unit packed goods and prescribe procedure for foregoing actionable brand rights. The notification amends IGST rate entries to exclude from exemption packaged goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to conditions in Annexure I. It defines 'brand name' and 'registered brand name' and inserts Annexure I requiring an affidavit to the jurisdictional tax commissioner and a printed declaration on each unit container to evidence voluntary forfeiture of actionable rights. Annexure II lists indigenous handmade musical instruments and various tariff entries are added or revised.
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Provisions expressly mentioned in the judgment/order text.
Brand name rules expand exceptions for unit packed goods and prescribe procedure for foregoing actionable brand rights.
The notification amends IGST rate entries to exclude from exemption packaged goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to conditions in Annexure I. It defines "brand name" and "registered brand name" and inserts Annexure I requiring an affidavit to the jurisdictional tax commissioner and a printed declaration on each unit container to evidence voluntary forfeiture of actionable rights. Annexure II lists indigenous handmade musical instruments and various tariff entries are added or revised.
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