Brand name exceptions in GST: expanded definition, unit container conditions and affidavit requirement to forego actionable rights. The notification narrows exemption eligibility by substituting prior language with an exclusion that commodities put up in unit containers are excepted only if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right exists in court, subject to exceptions where such rights are voluntarily foregone under conditions in Annexure I/II; it also revises the Explanation to define 'brand name' and 'registered brand name', inserts new tariff entries (including 102A cotton seed oil cake) and adds procedural Annexure I (affidavit and labeling to forego rights) and Annexure II (list of indigenous handmade musical instruments).
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Brand name exceptions in GST: expanded definition, unit container conditions and affidavit requirement to forego actionable rights.
The notification narrows exemption eligibility by substituting prior language with an exclusion that commodities put up in unit containers are excepted only if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right exists in court, subject to exceptions where such rights are voluntarily foregone under conditions in Annexure I/II; it also revises the Explanation to define "brand name" and "registered brand name", inserts new tariff entries (including 102A cotton seed oil cake) and adds procedural Annexure I (affidavit and labeling to forego rights) and Annexure II (list of indigenous handmade musical instruments).
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