GST rate amendments change product classifications and impose brand-name conditions affecting unit-packaged goods and compliance. Amendments modify multiple State GST rate schedules by inserting, substituting and omitting specific tariff entries and descriptive conditions, and by refining the column (3) packaging condition to treat goods 'put up in unit container' as taxable differently when they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, subject to exceptions. The Explanation redefines 'brand name' and 'registered brand name' (including registrations as of 15 May 2017). The ANNEXURE requires an affidavit to the commissioner and marking on unit containers when rights are voluntarily foregone. Effective date: 22-09-2017.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments change product classifications and impose brand-name conditions affecting unit-packaged goods and compliance.
Amendments modify multiple State GST rate schedules by inserting, substituting and omitting specific tariff entries and descriptive conditions, and by refining the column (3) packaging condition to treat goods "put up in unit container" as taxable differently when they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, subject to exceptions. The Explanation redefines "brand name" and "registered brand name" (including registrations as of 15 May 2017). The ANNEXURE requires an affidavit to the commissioner and marking on unit containers when rights are voluntarily foregone. Effective date: 22-09-2017.
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