Seeks to amend notification no. 2/2017- Union territory Tax (Rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions - 28/2017 - Union Territory GST (UTGST) Rate
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GST exemption conditions refined: branded unit-packaged goods excluded unless brand rights are voluntarily foregone under prescribed procedures. The notification narrows exemptions for goods in unit containers by excluding those that either bear a registered brand name or bear a brand name with an actionable claim or enforceable right unless that right is voluntarily foregone under ANNEXURE I. It revises definitions to treat 'registered brand name' as brands registered by 15 May 2017 under trademark, copyright, or foreign law, prescribes affidavit and marking requirements to forego brand rights, inserts and amends specific tariff entries, and adds an Annexure listing indigenous handmade musical instruments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption conditions refined: branded unit-packaged goods excluded unless brand rights are voluntarily foregone under prescribed procedures.
The notification narrows exemptions for goods in unit containers by excluding those that either bear a registered brand name or bear a brand name with an actionable claim or enforceable right unless that right is voluntarily foregone under ANNEXURE I. It revises definitions to treat "registered brand name" as brands registered by 15 May 2017 under trademark, copyright, or foreign law, prescribes affidavit and marking requirements to forego brand rights, inserts and amends specific tariff entries, and adds an Annexure listing indigenous handmade musical instruments.
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