Amendment to notification No. 19829-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 (SRO No. 295/2017) relating to the exemption of certain goods such as cotton seed oil cake, Khadi fabric, idols made of clay etc. - 28062-FIN-CT1-TAX-0043/2017 - Orissa SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GST exemption amendments redefine brand based eligibility for goods and prescribe conditions for voluntary forfeiture of brand claims. Amendments revise Odisha GST exemptions by modifying Schedule entries to redefine eligible goods, clarify the meaning of brand name and registered brand name, and replace references to packaging bearing a registered brand with a two part test: unit containers bearing a registered brand name or a brand name subject to an actionable claim/enforceable right, with an exception where such claim/right is voluntarily foregone under conditions in an inserted Annexure requiring an affidavit and on package declaration.
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.
GST exemption amendments redefine brand based eligibility for goods and prescribe conditions for voluntary forfeiture of brand claims.
Amendments revise Odisha GST exemptions by modifying Schedule entries to redefine eligible goods, clarify the meaning of brand name and registered brand name, and replace references to packaging bearing a registered brand with a two part test: unit containers bearing a registered brand name or a brand name subject to an actionable claim/enforceable right, with an exception where such claim/right is voluntarily foregone under conditions in an inserted Annexure requiring an affidavit and on package declaration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.