Seeks to amend notification No. 1125-F.T. [1/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding goods rates. - 1713-F.T.-27/2017-State Tax (Rate) - West Bengal SGST
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GST rate amendments revise tariff classifications and condition concessional treatment on brand-name ownership and affidavit-based relinquishment. The notification amends the State GST rate schedules to reclassify and re-describe numerous goods across multiple rate bands, inserting and omitting tariff entries and modifying exclusions; it defines brand name and registered brand name with a registration cut-off, conditions rate treatment on the existence of registered brand names or actionable claims/enforceable rights, and prescribes an Annexure procedure requiring an affidavit and bilingual indelible marking on unit containers where a packer voluntarily forgoes such rights.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments revise tariff classifications and condition concessional treatment on brand-name ownership and affidavit-based relinquishment.
The notification amends the State GST rate schedules to reclassify and re-describe numerous goods across multiple rate bands, inserting and omitting tariff entries and modifying exclusions; it defines brand name and registered brand name with a registration cut-off, conditions rate treatment on the existence of registered brand names or actionable claims/enforceable rights, and prescribes an Annexure procedure requiring an affidavit and bilingual indelible marking on unit containers where a packer voluntarily forgoes such rights.
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