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        Case ID :

        Amendments in the Notification No. G.O.Ms.No.258, Revenue (Commercial Taxes-II), 29th June, 2017, - Change in rates of tax of certain goods like dried tamarind, roasted gram. - G.O.MS. No. 461 - Andhra Pradesh SGST

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        GST classification changes: amendments alter schedule entries, add goods and require brand rights procedure for unit packaged items. Amendments modify Schedule classifications and descriptions under the state GST notification, inserting and substituting numerous tariff entries (including walnuts, dried tamarind, roasted gram and other goods), altering exclusions and reassigning items across Schedules I-VI. Key operative change treats unit packaged goods as liable where they bear either a registered brand name or a brand with an actionable claim/enforceable right, subject to procedural conditions in an inserted Annexure that requires affidavit filing and on package disclosure when rights are voluntarily forgone.
                      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.

                            GST classification changes: amendments alter schedule entries, add goods and require brand rights procedure for unit packaged items.

                            Amendments modify Schedule classifications and descriptions under the state GST notification, inserting and substituting numerous tariff entries (including walnuts, dried tamarind, roasted gram and other goods), altering exclusions and reassigning items across Schedules I-VI. Key operative change treats unit packaged goods as liable where they bear either a registered brand name or a brand with an actionable claim/enforceable right, subject to procedural conditions in an inserted Annexure that requires affidavit filing and on package disclosure when rights are voluntarily forgone.





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                            ActsIncome Tax
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