Brand name classification under SGST expanded; actionable claim forfeiture requires affidavit and unit container labeling requirement. The notification amends Rajasthan SGST Schedules by adding, deleting and substituting tariff entries and exceptions across multiple rate Schedules; it broadens the unit container criterion to include goods bearing either a registered brand name or a brand name with an available actionable claim or enforceable right, subject to voluntary forfeiture conditions set out in the ANNEXURE, which requires an affidavit to the Joint Commissioner and indelible bilingual labeling on each unit container.
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Brand name classification under SGST expanded; actionable claim forfeiture requires affidavit and unit container labeling requirement.
The notification amends Rajasthan SGST Schedules by adding, deleting and substituting tariff entries and exceptions across multiple rate Schedules; it broadens the unit container criterion to include goods bearing either a registered brand name or a brand name with an available actionable claim or enforceable right, subject to voluntary forfeiture conditions set out in the ANNEXURE, which requires an affidavit to the Joint Commissioner and indelible bilingual labeling on each unit container.
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