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of <h1>GST Rule Change: Amendments to Exemptions on Goods with Brand Names, New Entries for Specific Goods and Instruments.</h1> The notification amends Notification No. 2/2017-Central Tax (Rate) to implement GST Council decisions on exemptions. Key changes include modifications to the conditions under which goods are exempt from GST, specifically those related to brand names. Goods in unit containers bearing registered brand names or those with enforceable rights are subject to GST unless the rights are voluntarily waived. New entries for specific goods like cotton seed oil cake, Khadi fabric, and clay idols are added. The notification also includes a list of exempt indigenous handmade musical instruments and defines 'brand name' and 'registered brand name' for GST purposes.
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