Branded unit containers: GST exemption restricted unless registered brand or enforceable brand right absent and waiver formalised. Amendments narrow GST exemption for goods 'put up in unit container' by excluding from exemption those that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, while allowing goods where such rights have been voluntarily foregone to remain excepted subject to conditions in ANNEXURE I. The Explanation defines 'brand name' and 'registered brand name,' ANNEXURE I prescribes affidavit filing and bilingual labelling to evidence voluntary forfeiture, and ANNEXURE II enumerates indigenous handmade musical instruments qualifying under the revised schedule.
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Branded unit containers: GST exemption restricted unless registered brand or enforceable brand right absent and waiver formalised.
Amendments narrow GST exemption for goods "put up in unit container" by excluding from exemption those that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, while allowing goods where such rights have been voluntarily foregone to remain excepted subject to conditions in ANNEXURE I. The Explanation defines "brand name" and "registered brand name," ANNEXURE I prescribes affidavit filing and bilingual labelling to evidence voluntary forfeiture, and ANNEXURE II enumerates indigenous handmade musical instruments qualifying under the revised schedule.
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