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Seeks to amend notification no.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 to give effect to gst council decisions regarding gst rates - 27/2017 - Union Territory GST (UTGST) Rate
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GST rate amendments: Schedule reclassifications and new brand-name packaging and affidavit compliance for UTGST treatment. The notification amends multiple UTGST rate schedules by substituting and inserting tariff entries and revising descriptive conditions, including reclassification of various goods and modification of packaging/brand conditions. It broadens the definition of 'brand name' and defines 'registered brand name' to include marks registered under domestic and foreign laws. An Annexure requires an affidavit to the jurisdictional commissioner and bilingual indelible marking on unit containers where actionable claims or enforceable rights in a brand are voluntarily foregone.
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GST rate amendments: Schedule reclassifications and new brand-name packaging and affidavit compliance for UTGST treatment.
The notification amends multiple UTGST rate schedules by substituting and inserting tariff entries and revising descriptive conditions, including reclassification of various goods and modification of packaging/brand conditions. It broadens the definition of "brand name" and defines "registered brand name" to include marks registered under domestic and foreign laws. An Annexure requires an affidavit to the jurisdictional commissioner and bilingual indelible marking on unit containers where actionable claims or enforceable rights in a brand are voluntarily foregone.
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