GST rate schedule amendments revise commodity classifications and brand-name rules, changing tax treatment for packaged goods. The notification amends State GST rate Schedules by adding, substituting and omitting tariff entries and revising descriptive conditions; expands the unit-container treatment to include goods bearing a registered brand name or a brand name on which an actionable claim or enforceable right is available; replaces the Explanation defining brand name and registered brand name; and requires, via an Annexure, an affidavit filing and unit-container labelling where a packer voluntarily forgoes actionable claims or enforceable rights in a brand name.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments revise commodity classifications and brand-name rules, changing tax treatment for packaged goods.
The notification amends State GST rate Schedules by adding, substituting and omitting tariff entries and revising descriptive conditions; expands the unit-container treatment to include goods bearing a registered brand name or a brand name on which an actionable claim or enforceable right is available; replaces the Explanation defining brand name and registered brand name; and requires, via an Annexure, an affidavit filing and unit-container labelling where a packer voluntarily forgoes actionable claims or enforceable rights in a brand name.
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