Amendments in the Notification, No.(GHN-36)GST-2017/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2/2017- State Tax (Rate), - Exemptions on Certain Goods. - 28/2017-State Tax (Rate) - Gujarat SGST
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Brand name classification: GST exemption narrowed for goods in unit containers bearing registered or enforceable brand names. Amendments narrow the unit-container exemption by excluding goods in unit containers that (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, except where such claim/right is voluntarily foregone under conditions in Annexure I. The Explanation defines 'brand name' and 'registered brand name,' and Annexure I requires an affidavit to the jurisdictional State tax commissioner and bilingual indelible labeling on each unit container to evidence voluntary forfeiture. Multiple schedule entries are substituted or inserted and Annexure II lists 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.
Brand name classification: GST exemption narrowed for goods in unit containers bearing registered or enforceable brand names.
Amendments narrow the unit-container exemption by excluding goods in unit containers that (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, except where such claim/right is voluntarily foregone under conditions in Annexure I. The Explanation defines "brand name" and "registered brand name," and Annexure I requires an affidavit to the jurisdictional State tax commissioner and bilingual indelible labeling on each unit container to evidence voluntary forfeiture. Multiple schedule entries are substituted or inserted and Annexure II lists indigenous handmade musical instruments.
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