Amendments in the Notification No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 - UTGST Rate Schedule for supply of goods - 34/2017 - Union Territory GST (UTGST) Rate

UTGST rate schedule amendments reclassify goods and add brand forfeiture affidavit requirement for packed branded foods.

Amendments revise UTGST tariff classifications across Schedules I-IV by adding, substituting and omitting entries for specified goods (including dried fruits, khakhra/plain chapatti, medicaments meeting pharmacopoeia criteria, various wastes and e waste, textiles and sewing threads, poster colour and biomass briquettes) and reallocate them among rate bands. Packaged ready to consume namkeens in unit containers receive concessional treatment only if bearing a registered brand or a brand with an actionable claim, subject to an ANNEXURE condition; where brand ownership differs from the packer, the brand owner must file an affidavit declaring voluntary forfeiture and authorising the packer to print that forfeiture.