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of <h1>Tamil Nadu Amends GST Act: Changes in Goods Classification, Brand Name Criteria, and Tax Exemptions Explained.</h1> The Government of Tamil Nadu has issued amendments to the Tamil Nadu Goods and Services Tax Act, 2017, specifically modifying Notification No. II(2)/CTR/532(d-5)/2017 dated 29th June 2017. These amendments involve changes to the classification of goods based on packaging and brand name criteria, affecting several serial numbers in the schedule. Notably, the amendments redefine conditions under which goods are exempt from certain tax provisions, focusing on whether goods are in unit containers and whether they bear registered or enforceable brand names. Additional entries for specific goods, such as cotton seed oil cake and khadi fabric, have been inserted, and definitions of 'brand name' and 'registered brand name' have been clarified. The notification also includes annexures detailing conditions for foregoing brand rights and lists indigenous handmade musical instruments.
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