Amendments in the Notification, No.(GHN-31)GST-2017/S.9(1)(1)-TH, Dated the 30th June, 2017, Notification No.1/2017- State Tax (Rate)-Changes In Rates Of Tax On Certain Goods. - 27/2017-State Tax (Rate) - Gujarat SGST
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Registered brand name clarification links unit packaging and affidavit requirements to concessional tax rate eligibility. Amendments modify multiple Schedule entries across State GST rate tables by inserting, substituting and omitting commodity descriptions and exclusions, and by introducing a branding condition: concessional rates for goods 'put up in unit container and' either bearing a registered brand name or bearing a brand name with an actionable claim/enforceable right, subject to Annexure conditions. The Explanation defines 'brand name' and 'registered brand name', and the Annexure requires an affidavit to the Commissioner and an indelible bilingual on pack declaration when foregoing brand claims.
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.
Registered brand name clarification links unit packaging and affidavit requirements to concessional tax rate eligibility.
Amendments modify multiple Schedule entries across State GST rate tables by inserting, substituting and omitting commodity descriptions and exclusions, and by introducing a branding condition: concessional rates for goods "put up in unit container and" either bearing a registered brand name or bearing a brand name with an actionable claim/enforceable right, subject to Annexure conditions. The Explanation defines "brand name" and "registered brand name", and the Annexure requires an affidavit to the Commissioner and an indelible bilingual on pack declaration when foregoing brand claims.
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