GST rate amendments: revised classification and brand packaging rules alter rate applicability for unit packaged branded goods. Amendments revise State GST rate schedules by substituting, inserting and omitting tariff entries and by creating specific packaging and brand-related conditions: goods 'put up in unit container' are treated differently if they either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right is available, subject to an Annexure allowing voluntary foregoing of such rights upon filing an affidavit and declaring the forfeiture on each unit container; definitions of brand name and registered brand name are also substituted in the Explanation.
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GST rate amendments: revised classification and brand packaging rules alter rate applicability for unit packaged branded goods.
Amendments revise State GST rate schedules by substituting, inserting and omitting tariff entries and by creating specific packaging and brand-related conditions: goods "put up in unit container" are treated differently if they either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right is available, subject to an Annexure allowing voluntary foregoing of such rights upon filing an affidavit and declaring the forfeiture on each unit container; definitions of brand name and registered brand name are also substituted in the Explanation.
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