GST rate schedule amendments broaden brand name treatment and require affidavit and labelling when actionable rights are voluntarily forgone. Amendments revise multiple schedule entries and descriptive qualifiers across GST rate bands by inserting, omitting and substituting specified goods and qualifications, expand the qualifying language for goods 'put up in unit container and bearing a registered brand name' to include brand names with an actionable claim or enforceable right subject to ANNEXURE conditions, define 'brand name' and 'registered brand name', and require an affidavit and labelling when a packer voluntarily forgoes actionable claims or enforceable rights; amendments are effective from 22nd September, 2017.
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GST rate schedule amendments broaden brand name treatment and require affidavit and labelling when actionable rights are voluntarily forgone.
Amendments revise multiple schedule entries and descriptive qualifiers across GST rate bands by inserting, omitting and substituting specified goods and qualifications, expand the qualifying language for goods "put up in unit container and bearing a registered brand name" to include brand names with an actionable claim or enforceable right subject to ANNEXURE conditions, define "brand name" and "registered brand name", and require an affidavit and labelling when a packer voluntarily forgoes actionable claims or enforceable rights; amendments are effective from 22nd September, 2017.
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