GST rate amendments reclassify goods and impose brand related affidavit and labelling requirements for unit packaged products. Amendments modify multiple State GST schedules by inserting, substituting and omitting tariff entries and descriptions to reclassify specified goods across tax slabs; expand the unit container brand condition to include goods bearing either a registered brand name or a brand name with an actionable claim or enforceable right (subject to Annexure conditions); define brand name and registered brand name; and require an affidavit and labelling where a person voluntarily forgoes actionable claims or enforceable rights on a brand name.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify goods and impose brand related affidavit and labelling requirements for unit packaged products.
Amendments modify multiple State GST schedules by inserting, substituting and omitting tariff entries and descriptions to reclassify specified goods across tax slabs; expand the unit container brand condition to include goods bearing either a registered brand name or a brand name with an actionable claim or enforceable right (subject to Annexure conditions); define brand name and registered brand name; and require an affidavit and labelling where a person voluntarily forgoes actionable claims or enforceable rights on a brand name.
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