GST rate changes: Amendments clarify product classifications, brand-name packaging and procedure for foregoing brand rights. Amendments to the Tamil Nadu GST notification revise multiple schedule entries by inserting, substituting and omitting tariff descriptions to reclassify goods across rate brackets. The text expands the ''put up in unit container and bearing a registered brand name'' criterion to include brand names with actionable claims or enforceable rights, and the Explanation defines brand name and registered brand name. An Annexure prescribes an affidavit to the Commissioner and an indelible bilingual declaration on unit containers where actionable claims are voluntarily foregone.
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GST rate changes: Amendments clarify product classifications, brand-name packaging and procedure for foregoing brand rights.
Amendments to the Tamil Nadu GST notification revise multiple schedule entries by inserting, substituting and omitting tariff descriptions to reclassify goods across rate brackets. The text expands the ''put up in unit container and bearing a registered brand name'' criterion to include brand names with actionable claims or enforceable rights, and the Explanation defines brand name and registered brand name. An Annexure prescribes an affidavit to the Commissioner and an indelible bilingual declaration on unit containers where actionable claims are voluntarily foregone.
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