Brand name packaging conditions updated: registration or renunciation of rights determines unit container GST exemptions, with affidavit and labelling required. Amendments modify Schedule exemptions to exclude from unit container relief goods that (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right is available, subject to conditions in Annexure I; key tariff entries are substituted or inserted and definitions for 'brand name' and 'registered brand name' are added; Annexure I requires an affidavit to the Joint Commissioner and indelible bilingual labelling when actionable rights are voluntarily foregone, and Annexure II lists indigenous handmade musical instruments.
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Provisions expressly mentioned in the judgment/order text.
Brand name packaging conditions updated: registration or renunciation of rights determines unit container GST exemptions, with affidavit and labelling required.
Amendments modify Schedule exemptions to exclude from unit container relief goods that (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right is available, subject to conditions in Annexure I; key tariff entries are substituted or inserted and definitions for "brand name" and "registered brand name" are added; Annexure I requires an affidavit to the Joint Commissioner and indelible bilingual labelling when actionable rights are voluntarily foregone, and Annexure II lists indigenous handmade musical instruments.
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