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
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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.
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.
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.
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