Brand name definition governs GST classification; voluntary forfeiture of brand rights requires affidavit and on-pack declaration. The notification amends Schedule entries across multiple GST rate lists to add, substitute and omit goods and exclusions, and replaces the unit-container criterion for concessional treatment to include goods either bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right is available, subject to ANNEXURE conditions. The Explanation redefines 'brand name' and 'registered brand name' to encompass marks registered under trademark, copyright or equivalent foreign laws, and the ANNEXURE requires an affidavit to the Commissioner and a bilingual indelible on-pack declaration where an actionable claim or enforceable right in a brand is voluntarily foregone.
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Provisions expressly mentioned in the judgment/order text.
Brand name definition governs GST classification; voluntary forfeiture of brand rights requires affidavit and on-pack declaration.
The notification amends Schedule entries across multiple GST rate lists to add, substitute and omit goods and exclusions, and replaces the unit-container criterion for concessional treatment to include goods either bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right is available, subject to ANNEXURE conditions. The Explanation redefines "brand name" and "registered brand name" to encompass marks registered under trademark, copyright or equivalent foreign laws, and the ANNEXURE requires an affidavit to the Commissioner and a bilingual indelible on-pack declaration where an actionable claim or enforceable right in a brand is voluntarily foregone.
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