Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions - 28/2017 - Central GST (CGST) Rate

GST exemption scope for unit packed goods bearing brand names clarified, with conditions for registered or actionable right brands and forfeiture procedure.

The notification narrows the exemption exclusion by substituting 'other than those put up in unit container and (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right is available,' across multiple serial entries, adds and revises commodity entries including cotton seed oil cake, khadi fabric sold through KVIC channels, and clay idols, amends product descriptions such as charkha and indigenous handmade musical instruments, defines 'brand name' and 'registered brand name,' and prescribes an affidavit and labelling procedure for voluntary forfeiture of brand rights in an annexure.