Seeks to amend notification No. 1126-F.T. [2/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding exemptions to goods - 1714-F.T.-28/2017-State Tax (Rate) - West Bengal SGST
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Brand name exemption expanded to include registered and actionable-brand protections, with conditions for voluntary forfeiture and packaging disclosures. The notification amends the Schedule to exclude from exemption goods put up in unit containers that (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, unless such claim or right is voluntarily foregone under ANNEXURE I. It inserts new entries (including cotton seed oil cake, KVIC-sold Khadi fabric, and clay idols), revises certain tariff descriptions, and adds definitions of 'brand name' and 'registered brand name,' plus procedural requirements for forfeiture and a list of indigenous handmade musical instruments in ANNEXURE II.
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.
Brand name exemption expanded to include registered and actionable-brand protections, with conditions for voluntary forfeiture and packaging disclosures.
The notification amends the Schedule to exclude from exemption goods put up in unit containers that (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, unless such claim or right is voluntarily foregone under ANNEXURE I. It inserts new entries (including cotton seed oil cake, KVIC-sold Khadi fabric, and clay idols), revises certain tariff descriptions, and adds definitions of "brand name" and "registered brand name," plus procedural requirements for forfeiture and a list of indigenous handmade musical instruments in ANNEXURE II.
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